Séamus Kirk (Louth, Fianna Fail)
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170. To ask the Minister for Finance the position regarding the announcement of a DIRT refund for first-time buyers, announced in budget 2015; and if he will make a statement on the matter. [1709/15]

Michael Noonan (Limerick City, Fine Gael)
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Relief from DIRT on savings used by first time buyers towards the deposit on a home was introduced from 14 October 2014.  The estimated cost of the relief at the time of the Budget was €2.8m per year based on an estimate of 9,500 first time buyers.

I am advised by the Revenue Commissioners that they are currently planning the development of an online system to allow taxpayers claim their refund.  It is envisaged that the claim system and relevant guidance will be made available in the first half of this year.